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Why you should attend

Beginning with calculating gross pay and establishing the different categories of deductions, this course moves to cover in-depth the rates, thresholds and methodologies for manually calculating income tax using both manual and table methods. By the end of the course, you will be able to calculate income tax and understand the implications on the pay statement.


This course is suitable for delegates that have the following suggested roles:

  • Payroll administrator
  • Payroll coordinators
  • HR professionals

What you will learn

To take away from this e-learning course with the knowledge required to accurately calculate PAYE as well as begin their understanding in the wider topic.


  • Explain the terminology associated with PAYE
  • Be able to accurately calculate taxable pay
  • Accurately calculate PAYE

Course content

The PAYE System
  • What is PAYE
  • Operating PAYE
  • Tax periods
  • Cumulative and non-cumulative payroll

Tax codes

  • Personal allowances
  • Tax code letters and numbers
  • rUK tax codes
  • Scotland tax codes

Non-taxable elements

  • What is taxable pay
  • Non-taxable pay

Pay adjustments

  • Pay adjusment tables
  • Pay periods
  • Additional pay

Calculating taxable pay

  • Collecting correct payroll data

Calculating income tax

  • Tax bands and rates

Taxable pay tables

  • B - Basic rate
  • C and D - Higher rate
  • C and D - Additional rate


Prior learning required

Technical requirements

  • An email address: For information security reasons, you must use a named email account, as we cannot create an account for generic email addresses (e.g. info@cipp.org.uk)
  • An up-to-date internet browser: To access the CIPP e-learning portal (Google Chrome is recommended)
  • Up-to-date Adobe Reader and Adobe Flash Software (please check with your IT department if in doubt)
  • A regularly updated virus checker


It is also preferential that delegates work in a payroll or HR role which gives exposure to the administration of TAX.


Introduction to Income tax and NICs:

A working knowledge of PAYE & NICs is the central skillset that all payrollers must master. This course covers in-depth the rules for calculating both statutory deductions as well as the principles of processing starters and leavers correctly. Delegates leave the course with the ability to calculate gross to net pay manually.


Introduction to Statutory Payments):

Covering in detail the core statutory payments (SSP, SMP, SAP & SPP) as well as introducing Shared Parental Leave & Pay, completing this course will further a payroll administrator’s essential skill set.


Essential Additions to Payroll Basics:

This course directly follows from this syllabus to cover a broad range of other subjects which all payroll administrators must competently grasp such as Student Loan Deductions, Court Orders, Auto-Enrolment, Real-Time Information, Year-End obligations and an introduction to Director’s NIC’s.


Revision Day 1:

It takes practice to achieve competence with gross to net calculations. This course applies the learning gained from this syllabus in a variety of scenarios, enabling the delegate to fully comprehend the key principles and apply them in the workplace with confidence.


Revision Day 2:

Statutory payments are a detailed and often complex area of payroll that takes practice to refine and apply. This course applies the learning gained from this course in a variety of scenarios, enabling the delegate to fully apply this subject in their workplace.


Revision Day 3:

The essential additions to payroll basics course covers a wide scope of subjects the payroller needs to master. This course applies this knowledge in a variety of scenarios enabling delegates to expand and consolidate the knowledge gained from the former.

Booking information

For more information please email or call us on 0121 712 1063. 

Closing date for bookings is two weeks prior to the course date